The Director of Public Prosecutions v James Daly

Date:

29 January 2020

Venue:

Dublin Circuit Criminal Court

Judge:

Her Honour Judge Melanie Greally

Summary:

Mr James Daly with an address at Kinvara, Woodleigh, Model Farm Road, Cork, pleaded guilty to the following offences under Section 1078 of the Taxes Consolidation Act 1997: 

  • Delivering an incorrect return for income tax in 2006 in connection with income tax for the period from the 1st of January to the 31st January 2005, contrary to Section 1078 (2)(a) and (3) of the Taxes Consolidation Act 1997, as amended. (1 count)

Failing to deliver an income tax return in the prescribed form for the chargeable periods namely the years ending 31st December 2006, 31st December 2007 and 31st December 2008, contrary to Section 1078 (2)(g)(i) of the Taxes Consolidation Act 1997, as amended. (3 counts)

Outcome:

On 29 January 2020, Judge Greally imposed a 2 year custodial sentence in respect of each offence, all sentences to run concurrently.